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1 – 6 of 6Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Carla Patricia da Silva Souza and Adriana Roseli Wünsch Takahashi
This paper aims to analyse how dynamic capabilities (DC) affect organizational learning (OL) in a Brazilian higher education institution (HEI) and how this relationship affects…
Abstract
Purpose
This paper aims to analyse how dynamic capabilities (DC) affect organizational learning (OL) in a Brazilian higher education institution (HEI) and how this relationship affects organisational ambidexterity (OA).
Design/methodology/approach
The research strategy involves a qualitative, single case study. Data were collected through in-depth interviews, documentary research over a 15-year period and nonparticipant observation. Data were analysed using narrative analysis.
Findings
The results show that founders and managers influence the activities related to sensing, seizing and reconfiguring DC. They interpreted the new opportunities and shared them with other individuals. Gradually, a collective sense about the new ideas was constructed. New academic and administrative routines were created and an OL process took place at the HEI, which resulted in a valuable balance between exploration and exploitation (OA) for the organisation.
Originality/value
The study offers insight into how DC, OL and OA can be related. Although each construct has its own independent definition, there are similarities between them. The case study demonstrates how these theories were affected, and the research, therefore, makes a new methodological contribution regarding how to study DC, OL and OA as an integrative phenomenon.
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Adriana Roseli Wünsch Takahashi, Mariane Lemos Lourenço, Josué Alexandre Sander and Carla Patricia da Silva Souza
This study aims to understand how the development of teaching and research competencies affects graduate (MS and PhD level – called stricto sensu courses in Brazil) management…
Abstract
Purpose
This study aims to understand how the development of teaching and research competencies affects graduate (MS and PhD level – called stricto sensu courses in Brazil) management professors' work-family relations.
Design/methodology/approach
This research is a case study about work-family conflicts in academic careers. The data collection and analysis occurred during the period between June 2009 and January 2012. The population is composed of 45 professors: 33 men and 12 women, corresponding, respectively, to 73 and 27 per cent of the professors in the programs. Eleven female professors and 26 male professors were interviewed in this research. Analysis of work-family conflicts was performed by means of open questions based on three conflict dimensions: time, strain and behavior.
Findings
Investment in the development of teaching competencies brings conflicts into work-family relations. Among the three conflict dimensions considered, time stood out. When the conflict dimension was analyzed, more specifically in terms of behavior, it was evident that men perceive the effects of work-family conflicts to a lesser extent, as women suffer more from the triple impact (work, family and studies).
Research limitations/implications
Context of a sector within a determined place.
Practical implications
This text highlights the importance and current theme of gender and career for researchers and academy. Thus, this paper contributes so society can reflect on the roles men and women hold in the distribution of the responsibilities, highlighting the importance of balancing their division between couples, in family routines and in childcare. Such balance can improve a family's life, providing better conditions so women can manage their careers.
Social implications
Likewise, this paper supports public policies that improve the life quality of women or those who will adopt children, such as policies that incentive public and private organizations to extend maternity leave for mothers and adoptive couples, and public policies that contribute so women can proceed in their careers and therefore can contribute to the advancement of society and their own bio-psycho-social development. This text also brings implications in order that organizations design policies that allow all employees to better balance work-time and other life activities in general.
Originality/value
By selecting the graduate MS/PhD (stricto sensu) educational sector in particular, it was possible to learn the challenges, difficulties, achievements and limits inherent to the profession (professors), just as it was possible to verify existing conflicts, many times experienced and debated in organizational routines but not identified and shown by academic research in this sector.
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Bruno Ocelli Ungheri, Carla Augusta Nogueira Lima e Santos, Maria Aparecida Dias Venâncio, Edmur Antônio Stoppa and Hélder Ferreira Isayama
This paper is an excerpt from a countrywide study entitled “Leisure in Brazil: representations and realizations of daily experiences”, which aims to investigate what Brazilians do…
Abstract
Purpose
This paper is an excerpt from a countrywide study entitled “Leisure in Brazil: representations and realizations of daily experiences”, which aims to investigate what Brazilians do in their leisure time, what they would like to do and why they do not do it.
Design/methodology/approach
Specifically, in this paper, the authors analyze data referring to the elderly population from southeastern Brazil. Sampling of the national survey comprised representative quotas of the population, considering region and state, and, in each state, quotas of sex, age, education level and family income, according to data obtained by IBGE in 2010. A total of 2,400 interviews were conducted in total. For the present study, the 91 interviews conducted with elderly subjects from the Southeast region of Brazil were considered.
Findings
The majority of participants understand leisure as a time for resting and fun and have physical/sports interests as their favorite leisure activity during the week. On weekends, social and tourism interests stand out, and idleness stands out in the preference of this public during the holiday period. Lack of time and financial resources are the main barriers to the access to and permanence in the desired leisure practices.
Originality/value
Having knowledge of the relationship between leisure and aging in Brazil is a way to contribute to the potential of this stage of life, based on the quality of life and continued learning provided by the content they enjoy.
Priscila Cembranel, Luiza Gewehr, Leila Dal Moro, Paulo Guilherme Fuchs, Robert Samuel Birch and José Baltazar Salgueirinho Osório de Andrade Andrade Guerra
This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture…
Abstract
Purpose
This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.
Design/methodology/approach
The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.
Findings
The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.
Research limitations/implications
While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.
Practical implications
There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.
Social implications
The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.
Originality/value
The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.
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